Benefit of DTAA - Article 13(6) can be pressed into service only ...

Article 13(6) of DTAA not applicable if non-resident's Permanent Establishment in India is disputed; royalty classification affected.

August 21, 2018

Case Laws     Income Tax     AT

Benefit of DTAA - Article 13(6) can be pressed into service only in the case when the existence of PE of non-resident is not in dispute. In this case the assessee has contended before the lower authorities that it does not have any PE in India and under these facts and circumstances the provisions of Article 13(6) cannot be invoked in the case when the receipt is found as royalty.

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